康濤主編的《會計英語》共分為12單元，每單元
包括知識要點介紹、對話、課文、詞彙注釋、單元總
結、課後練習、拓展閱讀七大部分，層次分明，環節
明晰。在課文學習中加入了“溫馨提示”和“想一想
”環節，培養學生的獨立思考能力。在課後練習部分
適當加入了會計技能能力測試，誘導學生加強專業英
語知識在會計技能操作上的應用。拓展閱讀部分供有
興趣的學生通過課後附加的理解問題自我學習檢查。

Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers
Extended Reading Accounting Source Documents
Unit 5 Accounting Books
Section Ⅰ Journals
Section Ⅱ Ledgers
Extended Reading The General Ledger
Unit 6 Accounting Cycle
Section Ⅰ Definition of Accounting Cycle
Section Ⅱ Process of Accounting Cycle
Extended Reading How to Find Errors by Preparing Trial Balance
Unit 7 Current Assets
Section Ⅰ Cash
Section Ⅱ Accounts Receivable
Section Ⅲ Inventory
Extended Reading Short-term Investment
Unit 8 Long-term Assets
Section Ⅰ Long-term Investment
Section Ⅱ Fixed Assets
Section Ⅲ Intangible Assets
Extended Reading Depreciation Methods
Unit 9 Liabilities
Section Ⅰ Current Liabilities
Section Ⅱ Long-term Liabilities
Extended Reading ALM
Unit 10 Owner's Equity
Section Ⅰ Ownerships of Business Entity
Section Ⅱ Capital Stock
Section Ⅲ Retained Earnings
Extended Reading Return on Equity
Unit 11 Financial Statements
Section Ⅰ Balance Sheet
Section Ⅱ Income Statement
Section m Statement of Cash Flows
Extended Reading Objectives of Financial Statements
Unit 12 Analysis of Financial Statements
Section Ⅰ Purpose of Financial Statement Analysis
Section Ⅱ Methods of Financial Statement Analysis
Section Ⅲ Basic Financial Ratios
Extended Reading A General Perspective on Financial Statement Analysis
Appendix Chinese-English Bilingual Version of Account Title for Business Enterprises
References